#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Income Tax Act Section 132(8-A): Bank Account Freezing Expires in 60 Days
Income Tax
Income Tax
Loss on Government Securities Sale & Depreciation: ITAT allows Bank’s Claim
Income Tax
Income Tax
No 20% Tax Remittance Mandate for Stay Applications: Madras HC
Income Tax
Income Tax
No Capital Gain Tax on Shares Transferred as Gift: Bombay HC
Income Tax
Income Tax
Section 44BB does not override provisions related to PE or DTAA benefits
Income Tax
Income Tax
Completed assessments cannot be reopened without new material or grounds
Income Tax
Income Tax
Section 153(2A): One-Year Limit for Consequential Orders after Remand
Income Tax
Income Tax
Issuance of jurisdictional notice in the name of a non existing entity is a non curable defect u/s 292B
Income Tax
Income Tax
CIT(A) Can’t Delete Disallowance Solely on Taxpayer’s Claims without dealing with AO’s Findings
Income Tax
Income Tax
Benefit of Indexation cannot be denied to calculate Long Term Capital Gain
Income Tax
Income Tax
No addition u/s 68 as assessee had not benefited from Round-Tripping of Share Transactions
Income Tax
Income Tax
Assessment Based on Mere Unverified Third Party Statement Bad in Law: ITAT Mumbai
Income Tax
Income Tax
Assessment Reopening Limited to Four Years if there was Full Disclosure by Assessee
Income Tax
Income Tax
Non-payment of tax before first appeal filing not fatal if appellant fulfills tax obligation later
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
